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Some tax rules are created to motivate socially desirable activities. However, the purpose of the tax rule may not be achieved. Find an example of

Some tax rules are created to motivate socially desirable activities. However, the purpose of the tax rule may not be achieved. Find an example of a tax rule designed to motivate a socially desirable activity that may not (or did not) achieve its purpose. Did the tax rule have other unintended consequences. Could the rule be changed and still be effective? Is it a forgone conclusion that rules will always be unsuccessful in motivating socially desirable activities?

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